Bookkeeping device



Feb. 4, 1964 Filed Nov. 7, 1960 L. PAGLIANO BOOKKEEPING DEVICE 3 Sheets-Sheet l /m/EN ron.

ooo wco Paga/1Mo H/.s A fram/5r Feb. 4, 1964 PAGLIANO 3,120,399

BOOKKEEPING DEVICE Filed Nov. '7, 1960 3 Sheets-Sheet 2 /NVEN roe ooo v/c'o PAGL /Auo H/.s A rroeA/EY Feb. 4, 1964 1 PAGLIANO 3,120,399

BooxKEEP'ING DEVICE Filed Nov. '7, 1960 5 Sheets-Sheet 5 3e 38 a9 4o w /N VEN ro/e. L ooo wc'o PAGL /ANo H/.s A rroeus v United States Patent Patented Feb. 4, lee-1 3,129,399 BGOKKEEPING DEVICE Lodovico Pagliano, Via Carlo Bambino 21/3, Genoa, Italy Filed Nov. 7, 1969, Ser. No. 67,739 Claims priority, application Itaiy Nov. 18, 1959 9 Claims. (Cl. 282-29) This invention relates generally to bookkeeping recording equipment and the method of operating the same, which method includes a series of progressive steps or operations in an established relation for each bookkeeping recording operation.

Present method of recording operations are carried out by employing forms serrated along one edge for cooperation with corresponding serrations and for each varied position of the form such as for posting debits and credits the forms must be changed in order to register with the serrations in the proper positions. Thus the application of a single form to a single set of serrations requires considerably more time and is more diilicult to accomplish.

The principal object of this invention is to overcome the difficulties of the present methods. In carrying out this object the forms have been improved by providing both of their side edges with a set of registry post openings or a set of indentations each forming a uniformly serrated edge. The shapes of the openings and indentations are preferably made to correspond substantially to the shapes of the guide posts on both sides of the writing surface. Thus the registry openings and the indentations of the serrated edge are formed to match and the sheet may be changed to consecutive locations in registry with the guide posts to follow a predetermined location of the form on the sheet which is being posted. This permits posting debits and credits in the same setting.

Another important object of this invention is the provision of a writing surface having registry guide posts and suitable clamp means to keep a form in position either on or in registry with the pins where it is required to be positioned for posting. Thus the posts interlock with perforations as well as form the guide for the serrated edge on the forms and copy sheets.

Another object of this invention is the improved method of operating the bookkeeping apparatus following an obviously progressive procedure to relieve the tension and the boredom of the operator in keeping books.

Another object is the provision of recording entries, simultaneously carbon copying or tracing the ligures in the recording operation. The forms to carry out this method step having a serrated right edge which is intended to be moved laterally for automatic alignment with predetermined guide posts of the same pitch to properly space and align the writing lines of the ledger sheets. These irnproved forms also provide lines and columns on the left of the ledger sheets fixed relative to the serrated left edge for receiving data to be recorded including date, specification, charge or credit and reciprocal accounting of the same.

Another object is the provision of improved ledger sheets having both edges serrated for combination with predetermined registering guide posts together With a clamp for holding the sheets in their proper predetermined position on the writing surface. These improved forms together with an apparatus for independently clamping a plurality of sheets independently of each other yet cooperating with the registry posts to maintain their predetermined alignment. The iirst or lowermost sheet being retained independently of the second and of the third ledger sheet placed thereon wherein all the ledger sheets have serrated edges to interengage and register with the guide posts so as to be cooperative with each other in the steps of posting. The uppermost or intermediate sheet may be removed and replaced in the same relative position without disturbing the clamped lower sheets and likewise any one of the three or more sheets may be removed and replaced independently of the others. The new sheets in each instance are inserted in the proper aligned position relative to the other sheets for posting. Again the interleaved sheets may be selectively interlocked in position by perforations or merely by their serrated edges.

Another object is the provision of guide posts which may be made of diiferent exterior congurations so as to register properly with ledger sheet serrated edges of the same conguration. Thus the guide posts may have different cross-sectional configurations such as square, round, triangular, or other similar configurations. Again the orientation of the guide posts of particular polygonal configuration may admit ledger sheets the edges of which have predetermined serrations mating with the posts of the same coniiguration and of predetermined orientation.

Again the sizes of the guide posts may vary in order to admit the predetermined ledger sheets for posting.

These improved structures together with the method of operating the same in combination with ledger sheets and carbon paper and other bookkeeping ledger components provided with serrated edges which will automatically align with the proper guide pins represents a considerable improvement over the art which lends speed to the method of manual posting. These improved ledger sheets may have adjacent the left edge vertical debit and credit columns together with columns for the data, specification, charge, discharge and reciprocal account, which is an improvement in this art.

Other objects and advantages appear hereinafter inv the following description and claims.

The accompanying drawing shows for the purpose of exemplitication without limiting this invention or the claims thereto, certain practical embodiments illustrating the principles of the invention.

FIG. l is a top plan view of the right clamping structure and right lateral edge of the device for holding a ledger sheet.

FIG. 2 is a View in end elevation of the structure shown in FIG. 1.

FIG. 3 is a top plan view of the left clamping structure and the left lateral edge of the device for holding a ledgerv sheet and in which the guide posts are modied to triangular instead of circular cross sections.

FIG. 4 is -an end view of the structure shown in fFIG. 3.

RIG. 5 is a yview in side elevation of the structure shown in FIG. 3.

FIG. 6 is an enlarged sectional view showing the clamp mechanism of FIG. 2 in different operative positions.

iFIG. 7 is fan enlarged sectional view showing the different operative positions of one of the clamping mechanisms shown in FIG. 3 and its operating handle 13 but modified to illustrate a circular cross section guide post.

FIG. 8 is an enlarged sectional view showing the handle 13 in a still further operative position of the clamp'- ing lever illustrated in BIG. 7.

FIG. 9 is an enlarged sectional view showing the handle 13 in a still further operative position of the clamping lever illustrated in FIG. 8.

lFIG. 10 is a detailed plan View of the hook 17 structure illustrated in FIG. 9.

lFIG. 11 is a vertical sectional View taken along the line Xl-)H of FIG. 10.

FIG. l2 is a detailed sectional view taken on the line XII-XII of FIG. l1.

FIG. 13 is fan enlarged sectional view showing the different operat-ive positions of the other of the clamping mechanisms shown in FIG. 3 and its operating handle 26.

FIG. 14 is an enlarged sectional view showing additional positions of the operating mechanism shown in FIG. 13.

FIG. 15 is an enlarged top plan view of the clamping mechanism illustrated in FIG. 13.

vFIG. 16 is a detailed View of the clutch mechanism illustrated in FIG. 15.

FIG. 17 is an enlarged plan view of the spring structure for actuating the second and third clamping members 12 and 11 illustrated in FIGS. 4 and 9.

FIG. 18 is a sectional view taken on the line XVIII-XVIII of FIG. 17.

FIG. 19 is an enlarged plan view of the spring structure for actuating the first clamping member 9 shown in FIGS. 4 and 9.

FIG. 2O is a sectional view taken on the line .XX- XX of FIG. 19.

FIG. 21 is a top plan view showing the different forms of ledger sheets having serrated side edges for cooperation with corresponding guide posts.

Referring to FIG. 21, y1 represents a writing surface which has mounted thereon the predetermined series of cylindrical guide posts 3 and 10 at adjacent opposite sides of the Writing surface 1 for cooperation with the right and left edges of the ledger sheets. The journal sheet 33 and the carbon paper 34 together with the carbon paper 36 and 39 each have their marginal edges perforated to t down over the series of posts as shown in FIG. 21. The account form 35 and the second account form 33 together with the group control form 4t) are ledger sheets each provided with serrated edges that correspond in spacing and conguration with that of the series of guide pins 3 and 10.

As shown in FIGS. 1 and 3 the right and left hand portions of the writing surface 1 are provided with guide posts 3 and 10 and the clamp members 2 and 12 respectively. Whereas in FIG. 21 the series of guide pins 3 and 10 #are shwn to be circular in cross section, these guide pins may also for example be triangular in cross section, such as equilateral or isosceles triangles. with their apices oriented to be parallel with the lines on the ledger sheets.

As shown in FIG. 2 the right clamp 2 is actuated by the handle 4 which is hingedly secured by the hinge pin 5 to the clamp 2. The clamp 2 is in turn hinged at 6 on the supports secured to the writing surface 1. The clamping edge of the clamp 2 is provided with an elastomer pad or foot 7 which engages the ledger sheets and forms and holds them in their proper interengaged position with the posts 3.

i'I'he left margin of the writing surface 1 is indicated at 8. This portion of the surface retains the clamp structure 12 and the guide posts 10 which are preferably taller than the guide posts 3 because the clamp structure is provided with three separate, super-imposed clamp members 9, 11 and 12 respectively. The clamps 9 and 11 are provided with a series of holes to receive the posts 10. However, the clamp member 12 is curved to extend above the top of the post 10 as shown in FIGS. 4 and 13. It will also be noted that clamp 12 completely covers the clamp members 9 and 11.

The handle 13 is articulated in a dual manner on clamp 12 and has the first hinge point 14 and the second hinge point 15 to permit the end 16 of the handle 13 to engage the hook member 17 for releasing the hook from its locked position.

The clamp members 9 and 12 respectively are provided with the resilient or elastomer ledger sheet engaging feet 18 and 19. Thin strip or lamellae springs 20 are also employed on the clamp 12. The elastomer foot 19 and the spring 2t) of the clamp 12 engage on the top of the clamp 11.

The hinge pin 21 supporting the three clamp members 9, 11 and 12 is supported by the posts 22 from the writing surface 1. As indicated in FIGS. 3, 15 and 16 the hinge pin 21 carries the pawl, cam or clutch member 23 having transverse grooves 24 arranged at 90 from each other as illustrated. These grooves are to be interengaged by the toothed members 25 on the handle 26 slidably mounted on the hinge pin 21.

As shown in FIGS. 17 and 1S the spring 27 is wound around the hinge pin 21 and has its ends 28 engaged on the clamp members 11 and 12 respectively for the purpose of holding these clamps in position one against the other.

As shown in FIGS. 19 and 20 the spring 29 wound around the hinge pin 21 has one end 30 fastened to the support 22 and the other end 28 bearing against the rst clamp member 9 to hold its resilient foot 18 against the writing surface 1. Thus each of the three clamp members 9, 11 and 12 is spring biased to hold the ledger sheets in position on the writing surface 1.

The hook member 17, FIG. 12, is bored to its center for the passage of its axle 31 and has a hole to the op posite end for the passage of the spring 32. The axle 31 is supported by two screws with bored head FIG. ll. These two screws and the hook member are fitted on the clamp member 11 passing through three holes thereon as shown in FIGS. 10 and 11, said screws are fixed by two screw nuts. These screws have holes in their ends through which spring 32 passes. This spring is also threaded in the hole at the end of the hook and pushes the hook to the left to clasp it in the hole formed on the clamp member 9 as shown in FIG. 7 keeping together the clamps 11 and 9. The handle 13 being lifted vertical as in FIG. 8, its end 16 presses against the top of the hook forcing it to turn on its axle 31 and to unhook from the clamp 9 reJ leasing the clamp 11 from the clamp 9 as shown in FIGS). 8 and 9. Drawing the handle 13 outward to the left will drag up the clamp 12 and the clamp 11 which are kept together by the springs 28, FIGS. 17 and 18. By this movement the ledger control form 40 and its carbon paper 39 have been excluded when this form is not required for an entry.

As previously stated the journal form 33 is perforated to receive the guide posts 3 and 10, the perforations of course being similar to the cross section of the guide posts as shown in FIG. 21. The carbon paper sheet 34 is likewise perforated on its right marginal edge to be placed over the guide posts 3 and covers the journal form 33. An account form 35, the right and left edges of which are serrated, is shown in mating position with the seriesl Of guide posts 3, thus properly aligning each of the three sheets relative to the right margin and all of which would be clamped in position by the clamp member 2, the resilient foot 7 engaging the sheets to hold them in place and against the writing board surface 1.

On the left margin 8 as shown in FIG. 2l the carbon paper sheets 36 and 39 are perforated to receive the series of guide posts 10 which align these papers with the left margin 8 of the writing surface 1. The account form 38 is over the carbon paper 36 and under the carbon paper 39, and the group control form 40 is placed on top of the carbon paper 39. The last column 37 at the right end of the account form 3S is the reciprocal debit column which oversteps the end of the carbon paper 36. The account. form 38 would be placed in its entry position of credit. with its left serrated edge in engagement with the guide posts 10. This form is covered by the carbon paper 39' which is actually inserted over the guide posts 10. The group control sheet 40 is used for balancing the ledger accounts.

In order to insert the forms 33 and 34 on the guide posts 3 it is necessary to draw to the right the handle 4 as shown at 4, FIG. 6 which lifts the foot 7 to a position directly above the hinge 6. This would permit the sheets to be inserted over the posts 3. The clamp member 2 is spring biased in a manner similar to that of the clamps at the opposite side of the writing surface.

In order to insert the account forms 35 into the entry position for the posting of debits the right serrated edge is placed in engagement with the guide posts 3 while the handle 4 is depressed so that it engages the writing surface 1 as shown in FIG. 6 at 4. When the ledger sheet properly engages the guide posts then the lever 4 is released to hold the same in position relative to the journal form 33. Thus the columns in the different ledger sheets are properly retained in their corresponding positions. The handle 4 may be quickly depressed for inserting and withdrawing these ledger sheets for posting and the vertical columns of the several accounts are always maintained in alignment by this arrangement.

In order to insert .the carbon paper 36 on the guide posts in the left margin S it is necessary to move the handle 26, iirst to release it from the pawl 23 and extend it vertically as illustrated in FIG. 14, so that it may be then joined to the pawl 23 after which it is returned and depressed towards the writing surface 1, thereby acting on the spring 29 to lift the lip or resilient foot 18 on the clamp 9 from the writing surface 1. This will lift the whole of the clamp assembly to the position as shown at 9, Il." and 12 in FIG. 14. The perforated carbon paper 36 may then be inserted over the guide posts 10, after which the handle 26 may be released from the pawl 23 and then brought back to its normal position as illustrated in FIG. 4, or it may again be connected to the pawl 23 and when depressed as illustrated in FIG. 13 at 26 will raise the clamping assembly as shown at 12. In this position the first and second clamp members 9 and 11 do not clear the guide posts 10. In this position the credit sheet 33 may be inserted underneath the sheet 39. In order to insert the carbon paper 39 on the guide posts 1) of the left edge S over the supporting clamp member 11, it is necessary to draw to the left the handle 13 as shown in FIG. 7 at 13 which will raise the foot 19 on the clamp member I2 high above the hinge 21. In this position the upper end of the posts 1) are fully exposed to receive the perforations in the carbon paper 39, and after the carbon is inserted, the clamp 11 may then be lowered to its clamping position. Thus one may change the sheet 39 and the group control form 40 thereover without disturbing the sheets under the iirst clamp 9. The springs 27 are weaker than the springs 29 which makes such movements possible.

In order to introduce the group control form 4t) the handle 13 may be depressed as indicated in FIG. 7 at 13 so as to lift the resilient foot 19 from the edge of the clamp member 11. This Will permit the insertion of the serrated left marginal edge of the form under the third clamp and against the guide posts 10. When handle 13 is released this form is clamped in position with respect to the other bookkeeping sheets previously clamped to the writing surface 1. Thus the group control card 49 may be changed frequently during the bookkeeping operation without disturbing or otherwise changing the sheets held in place by the I'irst clamp and in engagement with the guide pins 1li.

To omit the control form 40 or to insert a record entirely directly on the form below in the entry position of credit it is necessary to move the handle 13 about the stem 14 and toward the center of the writing surface 1 by partially rotating it around the second stem 15 and finally draw the lever outwardly allowing it to rotate in engagement with the hook 17. In this manner the set of two clamps 11 and 12, the second and third clamps, respectively, will be raised upwardly as illustrated in FIG. 9 to the positions indicated by 11" and 12". The control form may then be removed from the guide post 10 and replaced without disturbing the sheet held under the clamp 9. As shown in FIG. 9 the tang end 16 of the handle 13 interengages with the hook 17 thus the second and third clamping members 11 and 12 are held spaced from the first clamping member 9 being held together by the spring tangs 28, FIG. 18. When these clamping members are returned to the position as shown in FIG. 8 the carbon sheet 39 has been replaced over the guide posts 10 and is held by the clamp 12 and the clamp member 11. The sheets between the second and third clamp members 11 and 12 thus return to their original position and will again engage their serrated edges with the guide posts lltl. The tang end 16 of the handle 13 is then released from the hook 17 and the handle 13 is returned to the position shown in FIG. 7.

The method of operating this bookkeeping device may be carried out by the first step of placing the journal 33 over the guide posts 3 along the right margin and then inserting the carbon paper 34 on top of the journal 33. The clamp 2 is then permitted to close and retain these sheets in position. A chosen account form 3S for debit entries is then selected and placed under the clamp 2 with its serrated edges embracing in interlocking engagement the guide posts 3 and the clamp 2 is again released to hold this form in place. In View of the fact that the alignment due to the serrated edges pre-sets the selected account for debit entries relative to the journal board 33 and is retained in position and in proper alignment with the same with the columns of account in proper alignment the entries may be made.

This debit form may then be covered by another sheet of carbon paper 36 inserted on the left of the guide post members 1t) supported from the writing surface. This sheet of carbon paper 36 reaches the iirst vertical line 37 of the reciprocal account column on the sheet 38 which is chosen for recording the credits and the first line of the same debit account column of the journal board. The form 38 for recording the credit is then inserted so that the iirst free line of such form corresponds to the lirst free line of the form therebelow and visible in the reciprocal account column and resting upon it being engaged with the guide posts 19. In the same way the aforementioned credit form 38 is positioned so that it automatically aligns with the debit form 35 and the journal form 33 below. By this method of recording entries it is necessary to remove only the forms which are to be replaced while the carbon paper and other forms of account and the journal are kept in their exact position. Since a record is required on the control form for the balance of the ledger accounts it is suilicient to cover the credit form with a sheet of carbon paper 39 being held between the clamps 11 and 12. The sheet of carbon paper covers as far as the date column of the form below. The control form is then inserted against the guide posts 1li and clamped in place for posting in the same manner as the previous forms. The sheet of carbon paper 39 and the control form 40 remain between the second and third clamp members 11 and 12 when one is replacing the debit and credit forms and at this time the control form is maintained in the proper position when the clamps return these sheets to the writing surface l.

Upon linishing the posting in the several bookkeeping sheets a simultaneous recording is made in the following columns-Amounts, Date, Specification, Charge and Discharge, of the various forms whereas on the control card 40 only the amount and the date appear. At the same time the reciprocal account is recorded by copying alternately on the two account forms the symbol of the opposite form and the two symbols remain copied on the journal in the two columns of debit and credit.

Although a certain specific embodiment of the invention has been shown and described, it is obvious that many modifications thereof are possible. The invention, therefore, is not to be restricted except insofar as is necessitated by the prior art and by the spirit of the appended claims.

What is claimed is:

l. A bookkeeping device for use with a journal having spaced perforations in its lateral marginal edges, horizontal posting lines and vertical columns, similarly perforated carbon papers and account forms having serrated marginal edges corresponding to the vertical spacing between the posting lines of said journal and columns corresponding in horizontal spacing to the columns of the journal, said device comprising a writing platen having a series of spaced guide posts to the left and a similar series of spaced guide posts to the right upstanding from the margins thereof, said left and right guide posts being spaced apart a distance greater than the width of the journal, said left and right guide posts being adapted to interlockingly receive the marginal perforations of one edge only of the journal and to engage the serrations at one edge only of the account forms for predetermined alignment relative to one another, the spacing of said guide posts being a multiple of the vertical spacing between the posting lines of said journal, a spring biased clamp means for each series of marginal guide posts, each clamp means being pivotally supported on said writing platen to extend over a series of guide posts to clamp and maintain said journal carbon papers and account forms in position interlocked with said guide posts, and one of said spring biased clamp means including three clamping members, the first member clamping the bottom forms to the writing surface, the second member being only a support for the third clamping member, and the third member clamping forms between said second and third members and on top of the previously clamped forms.

2. A bookkeeping device for use with a journal having spaced perforations in its lateral marginal edges, horizontal posting lines and vertical columns, similarly perforated carbon papers and account forms having serrated marginal edges corresponding to the vertical spacing between the posting lines of said journal and columns corresponding in horizontal spacing to the columns of the journal, said device comprising a writing platen having a series of spaced guide posts to the left and a similar series of spaced guide posts to the right upstanding from the margins thereof, said left and right guide posts being spaced apart a distance greater than the width of the journal, said left and right guide posts being adapted to interlockingly receive the marginal perforations of one edge only of the journal and to engage the serrations at one edge only of the account forms for predetermined alignment relative to one another, the spacing of said guide posts being a multiple of the vertical spacing between the posting lines of said journal, said platen being provided on its left margin with pivotally supported spring biased clamp means having a lip extending over said left series of guide posts to engage the topmost of said journal, carbon paper and account forms for clamping them in place, and means to open said clamp means clear of said posts for insertion on and removal of said account forms and carbon paper from the guide posts, said clamp means including three independently pivoted clamp members each cooperating to clamp the sheets interlocked with said guide posts, the first two Clamp members having openings passing said posts therethrough to permit said serrated account forms to be placed against the guide posts over the second clamp member.

3. A bookkeeping device for use with a journal having spaced perforations in its lateral marginal edges, horizontal posting lines and vertical columns, similarly perforated carbon papers and account forms having serrated marginal edges corresponding to the vertical spacing between the posting lines of said journal and columns corresponding in horizontal spacing to the columns of the journal, said device comprising a writing platen having a series of spaced guide posts to the left and a similar series of spaced guide posts to the right upstanding from the margins thereof, said left and right guide posts being spaced apart a distance greater than the width of the journal, said left and right guide posts being adapted to interlockingly receive the marginal perforations of one edge only of the journal and to engage the serrations at one edge only of the account forms for predetermined alignment relative to one another, the spacing of said guide posts being a multiple of the vertical spacing between the posting lines of said journal, said platen being provided on its left margin with pivotally supported spring biased clamp means having a lip extending over said left series of guide posts to engage the topmost of said journal, carbon paper and account forms for clamping them in place, and means to open said clamp means clear of said posts for insertion on and removal of said account forms and carbon paper from the guide posts, and said clamp means including a rst, second, and third independently pivoted clamp member each cooperating to clamp the ledger, carbon paper and account forms interlocked with said guide posts, handle means engaging the first of said clamp members to open it and carrying the second and third clamp members therewith, a second handle means engaging the third clamp member to open it relative to the second clamp member, and a hook means on said second clamp member engaged by said second handle means to open said second clamp member and carry said third clamp member therewith.

4. A bookkeeping apparatus comprising in combination a journal having spaced perforations in its lateral marginal edges and horizontal posting lines and vertical columns, similarly perforated carbon papers, account forms having serrated marginal edges corresponding to the vertical spacing between the posting lines of said journal and columns corresponding in horizontal spacing to the columns of the journal, a writing platen having a series of spaced guide posts to the left and a similar series of spaced guide posts to the right upstanding from the margins thereof, said left and right guide posts being spaced apart a distance greater than the width of the journal, said left and right guide posts being adapted to interlockingly receive said marginal perforations of one edge only of said journal at a given time and to engage the serrations at one or the other edge of said account forms for predetermined alignment relative to one another, and the spacing of said guide posts being a multiple of the vertical spacing between the posting lines of said journal, a spring biased clamp means for each series of marginal guide posts, each clamp means being pivotally supported on said writing platen to extend over a series of guide posts to clamp and maintain said journal carbon papers and account forms in position interlocked with said guide posts, and one of said spring biased clamp means including three clamping members, the first member clamping the bottom forms to the writing surface, the second member being only a support for the third clamping member, and the third member clamping forms between said second and third members and on top of the previously clamped forms.

5. The bookkeeping device of claim 3 wherein a clamping foot is provided on said third clamp member to engage said second clamp member and hold sheets therebetween when both the second and third clamp members are moved together.

6. The bookkeeping device of claim 5 wherein one of said account forms presents a serrated edge for interlocking engagement with said left series of guide posts when said second and third clamp members are raised sumciently to slide the form thereunder, said second and third clamp members holding said form in interlocked engagement with the guide posts while said form is being posted.

7. The bookkeeping device of claim 1 characterized in that said series of left and right guide posts slope upwardly from the platen at an inclination toward each other.

8. The bookkeeping device of claim 3 wherein said hook means includes a hook pivotally supported on an axle fixed on the second clamp member, said hook being biased to engage and clasp said rst clamp member by a spring, said hook being pivotable to release the rst clamp member upon movement of said second handle means.

9. The bookkeeping device of claim 5 wherein spring 1 and engagement thereof to clasp the form on said carbon 15 1% paper between said lamellae and said second clamp member.

References Cited in the le of this patent UNITED STATES PATENTS 898,460 Gray Sept. 15, 1908 2,381,197 Zalkund Aug. 7, 1945 2,711,911 Zalkind June 28, 1955 FOREGN PATENTS 443,184 Italy Dec. 10, 1948 496,874 Italy Aug. 11, 1954 937,117 France Mar. 1, 1948 

1. A BOOKKEEPING DEVICE FOR USE WITH A JOURNAL HAVING SPACED PERFORATIONS IN ITS LATERAL MARGINAL EDGES, HORIZONTAL POSTING LINES AND VERTICAL COLUMNS, SIMILARLY PERFORATED CARBON PAPERS AND ACCOUNT FORMS HAVING SERRATED MARGINAL EDGES CORRESPONDING TO THE VERTICAL SPACING BETWEEN THE POSTING LINES OF SAID JOURNAL AND COLUMS CORRESPONDING IN HORIZONTAL SPACING TO THE COLUMNS OF THE JOURNAL, SAID DEVICE COMPRISING A WRITING PLATEN HAVING A SERIES OF SPACED GUIDE POSTS TO THE LEFT AND A SIMILAR SERIES OF SPACED GUIDE POSTS TO THE RIGHT UPSTANDING FROM THE MARGINS THEREOF, SAID LEFT AND RIGHT GUIDE POSTS BEING SPACED APART A DISTANCE GREATER THAN THE WIDTH OF THE JOURNAL, SAID LEFT AND RIGHT GUIDE POSTS BEING ADAPTED TO INTERLOCKINGLY RECEIVE THE MARGINAL PERFORATIONS OF ONE EDGE ONLY OF THE JOURNAL AND TO ENGAGE THE SERRATIONS AT ONE EDGE ONLY OF THE ACCOUNT FORMS FOR PREDETERMINED ALIGNMENT RELATIVE TO ONE ANOTHER, THE SPACING OF SAID GUIDE POSTS BEING A MULTIPLE OF THE VERTICAL SPACING BETWEEN THE POSTING LINES OF SAID JOURNAL, A SPRING BIASED CLAMP MEANS FOR EACH SERIES OF MARGINAL GUIDE POSTS, EACH CLAMP MEANS BEING PIVOTALLY SUPPORTED ON SAID WRITING PLATEN TO EXTEND OVER A SERIES OF GUIDE POSTS TO 